TAX LIABILITY & PAYMENT CONTINUED
{"Image DocumentName": "TAX LIABILITY & PAYMENT CONTINUED", "Image ImageDescription": "Payment of tax pending objection or appeal s164 (1) Unless a senior SARS official otherwise directs in terms of subsection (3)\u2014 (a) the obligation to pay tax chargeable under a tax Act; and (b) the right of SARS to receive and recover tax chargeable under a tax Act, will not be suspended by an objection or appeal or pending the decision of a court of law pursuant to an appeal under section 133. (2) A taxpayer may request a senior SARS official to suspend the payment of any tax or a portion thereof due under an assessment if the taxpayer intends to dispute or disputes the liability to pay that tax under Chapter 9. (3) A senior SARS official may suspend payment of the disputed tax having regard to\u2014", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}